Business and Production Services
Section 8 of the Chapter 99 scheme of classification of services covers research, legal and accounting work, consulting, engineering, IT, advertising, telecom, staffing, cleaning, security, repair and job work carried out on goods that belong to someone else.
- Headings9
- Groups48
- Service codes241
Which of these covers what you supply?An IncorpX GST advisor will pin it down, free- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
9 headings in Section 8
The heading is the level the GST rate schedule is actually written against, so this is where the rate for your service is decided. Open one to read its numbered entries.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Section 8 questions
What does Section 8 of the SAC classification cover?
Section 8 of the Chapter 99 scheme of classification of services covers research, legal and accounting work, consulting, engineering, IT, advertising, telecom, staffing, cleaning, security, repair and job work carried out on goods that belong to someone else. It holds 9 headings and 241 six-digit service codes.
What GST rate applies to services in Section 8?
The rate is set per heading, not per section. In this section the residual rate of each heading is 18% across the board. Open a heading below to see its numbered rate entries, the input tax credit condition attached to each, and any exempt supplies.
How do I find the exact SAC code inside this section?
Work down the tree: pick the heading that matches the kind of service, then the group, then the 6-digit code whose official description covers what you actually supply. You can also search the service in plain words from the SAC codes hub.
Not sure this is the right section for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
